Modelo de gestión administrativo – financiero para el Gobierno Autonómo Descentralizado Parroquial de Licán, cantón Riobamba, provincia de Chimborazo, año 2023

Abstract

The objective of this Research Project-type Qualification Work was to design an Administrative-Financial Management model for the Decentralized Autonomous Parish Government of Licán, Riobamba canton, province of Chimborazo, to improve financial administrative processes through financial tools that help determine the level of compliance and above all if the management carried out by the GADPL has been appropriate in the years 2020, 2021 and 2022, 2023. The methodology applied was non-experimental research with a cross-sectional design due to that surveys were applied to the directors, officials of the institution, the population of Licán and an interview with the President of the GADPL. After that, a vertical analysis of the financial statements and budget execution was carried out, showing the participation of each of the accounts as a percentage, in addition to the participation of the income and expenses that make up the budget structure, in the horizontal analysis. The financial statements for the 2020-2022 period were compared, the budget execution which helped determine increases and decreases in each of the accounts, financial indicators and budget indicators were used for budget execution that helped determine its effectiveness and efficiency. The results presented a low level of execution in the values coded according to the traffic lights of the Technical Planning Secretary, a lack of adequate management due to non-compliance with works. Finally, after the analyses carried out, we proceed to design moderate strategies that benefit the GADPL to achieve the stated goals and, above all, the development of the parish. It is advisable to carry out these controls periodically because it helps to make good decisions and, above all, use resources correctly